Sunday, January 12, 2025
Subscribe
Home Blog Page 9

PROCEDURE TO CHANGE THE REGISTERED OFFICE OF THE COMPANY

theinfosagar
-
1

PROCEDURE TO CHANGE THE REGISTERED OFFICE OF THE COMPANY FROM ONE STATE TO ANOTHER

A company may, by special resolution, alter the provisions of its Memorandum so as to change the situation clause of its registered office from one State to another so far as may be required to enable it as provided in section 17 of the Companies Act, 1956 as given hereunder:—

(a) to carry on its business more economically or more efficiently;

(b) to attain its main purpose by new or improved means;

(c) to enlarge or change the local area of its operations;

(d) to carry on some businesses which under the existing circumstances may conveniently or advantageously be combined with the business of the company;

(e) to restrict or abandon any of the objects specified in the Memorandum;

(f) to sell or dispose of the whole, or any part of the undertaking, or of any of the undertakings of the company; or

(g) to amalgamate with any other company or body of persons.

Procedure for Change of Registered Office from one State to Another State

  • Hold a Board Meeting to consider the proposal and approve the notice of General Meeting and authorize the CS or Director to move a petition to CLB.
  • Issue the notice of General Meeting.
  • Hold General Meeting and pass the Special Resolution which is subject to the approval of CLB.
  • File form 23 within 30 days of Special Resolution.
  • Prepare a list of Creditors and Debenture holders and intimate them accordingly. The list is required to be filled with the petition and should be duly verified by an affidavit.
  • Atleast one month before filing the petition under Section 17, the company is required to publish a general notice in a newspaper one in regional language and one in English in daily newspaper circulating in the State.
  • The notice shall state that any person whose interest is likely to be affected due to change may intimate to the Bench of CLB within 21 days of the notice.
  • The notice is also required to be send to each Creditor and Debentureholder of the Company under Certificate of Posting
  • A copy of notice along with the copy of petition is also required to be sent to the Chief Secretary of the State or Union Territory concerned and the view of the concerned Government authorities will be taken in to account be the CLB.
  • File a petition in form no. 1 under Section 17 of the Companies Act, 1956. It should be duly verified by an affidavit
  • A copy of petition is also required to be sent to the ROC. In case of Section 25 Companies a copy is also required to be sent to Regional Director.

Following documents are required to be attached with the petition:-

  • Certified copy of the amended MOA and AOA.
  • Copy of the notice calling the General Meeting with explanatory statement.
  • Copy of Special Resolution.
  • Minutes of the General Meeting.
  • Affidavit verifying the petition.
  • Bank Draft\Challan evidencing payment of Fee.
  • Memorandum of appearance along with the copy of Board Resolution or duly executed Vakalatnama.
  • Copy of the latest audited balance sheet and profit and loss account of the company along with auditors’ and directors’ report.
  • Affidavit proving the dispatch and service of notice together with newspaper cutting.
  • Certified copy of List of Creditors along with the affidavit verifying the list of Creditors.
  • Acknowledgement of the receipt of petition by the ROC.

After hearing the parties the CLB shall take a final decision.

The Company shall within 3  months from receiving the order file the Certified copy of the orders to the ROC in form no. 21 alongwith the prescribed filing fees.

The Registrar shall within one month of filing the order register the same and shall issue a certificate indicating new CIN to that effect and thereafter the Company shall be required to file all the documents with the ROC in whose jurisdiction, the registered office of the company has been situated.

Make alteration in the MOA with respect to the state in every copy of Memorandum.

Notify the change of registered office in newspaper.

Each stationery, banner, signboard, bills, invoice etc. should show the new address and necessary advice should be sent to shareholders, debenture holders, and other concerned parties.

File form 18 within 30 days of change.

Notice in paper

…………………Ltd

Registered Office……….

Notice is hereby given that the Company is Changing its Registered Office, subject to the approval of shareholders and CLB, from the State of ……..to the State of ……… any person whose rights or interests are likely to be affected due to such change may intimate to the Bench within 21 days of this notice.

Date:-

Place:-                                                                                      For…………… ……….Ltd

Company Secretary

Specimen Petition under Section 17(2) of the Companies Act, 1956

FOR CHANGE IN THE REGISTERED OFFICE

FROM THE STATE OF ……TO THE STATE OF …………..

ORIGINAL PETITION NO…….OF 2014

BEFORE THE COMPANY LAW BOARD WESTERN REGION BENCH, MUMBAI

IN THE MATTER OF THE COMPANIES ACT, 1956 SECTION 17(2)

AND

IN THE MATTER OF …………..LTD

(a company registered under the Companies Act, 1956 and having its registered office at ……………….………………..)

(Petitioner)

DETAILS OF THE PETITION

Particulars of the Company

a  The petitioner Company is a company incorporated under the Companies Act, 1956.

  1. The Registered Office of the Company is presently situated at …………… …….……… ………….. In the state of ……………………
  2. Authorised Share Capital of the Company is Rs. 1,00,00,000 (Rupees One Crore) divided in to 10,00,000 shares of Rs. 10/- each. The issued, subscribed called and paid up capital of the Company is Rs. 50,00,000 (Rupees Fifty Lacs Only) divided into 5,00,000 shares of Rs. 10/- each.
  3. The Main object for which the Company was incorporated are set out in clauses 1,2 and 3 of the Clause III(A) of the MOA which is annexed hereto and marked as Annexure- 4
  4. The petitioner company states that the subject matter of the petition is within the jurisdiction of the Company Law Board, ……… Bench.

The petition is for shifting of the Registered Office of the Company from the State of ……….to the State of …….. and under Section 17 of the Companies Act, 1956.

Facts of the Case …………………….

The Company has passed Special Resolution under Section 17 of the companies Act, 1956 at the 1111111General Meeting of the Company held on …….. after due notice thereof as provided under the Companies Act, 1956 and has filed form 23 to that effect to the ROC the said resolution is reproduced herein below:

“RESOLVED THAT pursuant to the provisions of Section 17 read with section 146(2) and other applicable provisions, if any, of the Act and subject to the approval of the CLB the consent of the members of the Company be accorded to shift the registered office of the Company from the state of ………….. to the state of …………..”

“FURTHER RESOVED THAT the clause II of the Memorandum of Association of the Company be and is hereby substituted by the following

II- The Registered Office of the company is situated in the State of ………”

“FURTHER RESOLVED THAT Shri ……….. Company Secretary and Shri ……….., Director of the company be and are hereby authorised to do all such acts, deeds and things as may be necessary to give effect the above resolution.”

The petitioner declares that it has not previously filed any application, writ petition or suit regarding the matter in respect of which this petition is being made before any Court of law or any other authority or any other Bench or Board and no such application, writ petition or suit is pending before any of them.

In view of the facts mentioned in paragraph 3 (Three) above, the petitioner prays for the following relief(s):

That the alteration of the Memorandum of Association of the petitioner company, as set out in the Special Resolution passed in the General Meeting of the company passed on ……. So as to change the registered office of the company form the state of ………..to the state of ……….

Such other orders s may the Hon’ble Bench may deem fit and proper.

For ………….Ltd.

Director

Date:

Place:

Specimen of Affidavit for verifying petition

ORIGINAL PETITION NO…….OF 2014

BEFORE THE COMPANY LAW BOARD WESTERN REGION BENCH, MUMBAI

IN THE MATTER OF THE COMPANIES ACT, 1956 SECTION 17(2)

AND

IN THE MATTER OF …………..LTD

(a company registered under the Companies Act, 1956 and having its registered office at ………………..)

(Petitioner)

AFFIDAVIT VERIFYING THE PETITION 

I,…………………………………………….. S/o Shri ……………………………… aged about………..years presently residing at ……………………………………. Do hereby solemnly affirm and state as follows:

I am a director of the ………………. Ltd (petitioner company) and I am duly authorised to make the affidavit to its behalf.

The statement made in the paragraphs 1 and 2  are true to my knowledge, and the statements made in paragraphs 3,4 and 5 are based on the information received by me from the records of the company and I believe same to be true.

I do affirm that this declaration is true, that it conceals nothing and that no part of its is false. Solemnly affirmed on …th day of ………, 2014.

Date:

Place:                                                                                       For …………………..Ltd.

VARIOUS NOTICE UNDER INCOME TAX ACT

theinfosagar
-
2

REASONS FOR NOTICE FROM INCOME TAX DEPARTMENT

Some common reasons leading to notice from Income Tax Department may include;

  1. Escaped Income:

If the taxpayer has knowingly or unknowingly left some part of income from the income tax return, he or she may get a notice from the department,

  1. Not filing returns if income is above exemption limit :

As per income tax provisions, it is mandatory to file income tax return if the income is above the exemption limit for the relevant year.

  1. Not declaring income from all sources:

Tax payer is required to pay taxes on total taxable income during the year. Therefore it is necessary to include salaries etc. from all employers and other taxable income from all relevant sources in the income tax return. For example, there may be income from interest earned on bonds, fixed deposits, recurring deposits etc. which should be included in the total income.

  1. Mismatch in TDS details as per Form 26AS and details filed in income tax return:

There may be difference between TDS details as per Form 26AS and details filed in income tax return. Both should be reconciled and differences should be rectified before filing the income tax return.

  1. Mismatch in income, expenses and investments:

Generally, investments and expenditure of the tax payer should match with his or her income. Otherwise, it may create suspicion of escaped income which may lead to notice from the department.

VARIOUS SECTIONS UNDER WHICH NOTICE CAN BE SENT

There are various sections under which Income Tax Department may send notice. These sections include;

NOTICE UNDER SECTION 131

Income Tax Department has got power under this section related to discovery of escaped income and production of evidence etc. The department under this section may ask a tax payer to submit further documents to verify income source and investment details.

NOTICE UNDER SECTION 139(9) : Defective Return

Under this section, the tax payer receives intimation of probable defect in the income tax return and he or she is given an opportunity to rectify the same within 15days from the date of such intimation or within such extended period as may be allowed. If the defect is not rectified within the aforesaid period, the return may be considered as an invalid return and accordingly the assessee may be deemed to have furnished no return.

NOTICE UNDER SECTION 142 (1)

This notice is usually served to call upon documents and details from the tax payers, and this is basically done to take a particular case under assessment.   By serving a notice u/s 142 (1) the assessing officer, in appropriate circumstances, may call upon the assessee:-

  • To furnish a return of his income or the income of any other person in respect of which he is assessable, where he has not filed his return of income within the normal time allowed or before the end of the relevant assessment year.
  • To produce or cause to be produced accounts or documents which the AO may require for the purpose of making an assessment under the Act.
  • To furnish in writing  any information on any point of matter including statement of the assessee

Compliance with this notice u/s 142(1) is mandatory even if the tax payer is of the opinion that the accounts/documents requested are irrelevant.

INTIMATION UNDER SECTION 143 (1) Summary Assessment

This is intimation cum notice for processing of income tax return filed. This intimation is usually received via email from centralized processing centre, Bangalore.  The income tax return would be processed in the following manner:

  • The total income or loss shall be computed after making adjustments with regard to any arithmetical error in the return or an incorrect claim, if such incorrect claim is apparent from any information in the return or, an incorrect claim apparent from any information in the return shall mean a claim, on the basis of an entry, in the return,
  • The tax and interest, if any, would be computed on the basis of the total income computed, and the amount of refund due to the taxpayer would be determined.
  • In case where no sum is payable or refundable and where no adjustment has been made, the acknowledgment of the return shall be deemed to be the intimation and no further intimation shall be sent.

NOTICE UNDER SECTION 143 (2) :Regular Assessment

This is a service of notice for regular assessment.. It is mandatory for carrying out scrutiny assessment. It can be served only if a return has been filed.

It has to be served within the time limit of 6 months from the end of the Financial Year in which return of income is filed.

NOTICE UNDER SECTION 147

If the AO has reason to believe that any income chargeable to tax has escaped assessments, he may assess or reassess such income, other than the income involving matters which are the subject matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.

To initiate proceedings under 147 the AO is required to have a reason. This tangible reason should give him a belief that there is income which has expected assessment. The Supreme Court has clarified that the act nowhere states that the belief should ultimately culminate into escaped income in order to be valid reason.

To conclude – Getting notices are common these days and needs to be handled with proper care so that we don’t have any further problems.

Startups should look to engage professional expert in this field so that they do not miss out anything and the matter can be handled with utmost care as these can be a barrier for growth of startup businesses.

Notice under section 245:

Set off of refunds against tax remaining payable:

Where under any of the provisions of this Act, a refund is found to be due to any person, in lieu of payment of the refunded or any part of that amount, against the sum, if any, remaining payable under the Act by the person to whom the refund is due, after giving an intimation in writing to such person of the action proposed to be taken under this section.

NOTICE UNDER SECTION 156 :

Where any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed, the department may serve upon the assessee a notice of demand under this section, specifying the sum so payable.

Check your last log in and log-in activity details on Gmail and stay protected.

theinfosagar
-
0

Looking at the current hacking sprees and network errors, it has become essential for users to keep an eye on their account and check their accounts regularly. However, merely logging into your account at regular intervals is not enough. You need to ensure that your account is still secure and is not bing accessed by others in your absence.

While most service providers have security checks and warn users incase the account is suddenly accessed from a new location, this doesn’t ensure safety. It is better that you check your account regularly and it is actually very simple to check previous log-in details. There’s no need for a software expert and even a layman can easily manage the same.

To check your last log-ins on your Gmail account, simply follow the steps listed below:

1. Log In

Log into your account using your username and password.

2. Scroll Down

Once you’ve logged into your account, scroll right to the bottom of your Inbox.

3. Last Account Activity

On the bottom right of the account, you’ll see the ‘Last account activity’. Verify the date and time listed with when you last remember accessing your account. If there’s any discrepancy, do not panic, you can still manage to save your account.

4. Check Details

Right next to the ‘Last account activity’ is a ‘Details’ tab. Click on the details tab.

5. Verify Facts

You will now be able to see your 10 last log-in sessions across different platforms (desktop, Android, iOS, etc). You can also verify the IP address through which your account was accessed and the place it was accessed from.

6. Suspicious Activity

If you come across any suspicious activity, immediately Sign Out of all other sessions (option on top). Doing this will sign you out of Gmail on desktop, mobile and any other platform.

7. Activate Alerts

Lastly, change your password and tick the ‘Alert Preference’ tab.

Tax Planning for Women Assessee (A.Y.2014-15 & A.Y.2015-16)

theinfosagar
-
0
Tax Planning for Women Assessee (A.Y.2014-15 & A.Y.2015-16)
The Indian Taxation Structure is designed in such a manner that it promotes protection of the minor groups along with maintaining equilibrium in operations. The tax payer is mainly allocated into three major forms which involve Men, Women and Senior Citizens and Very Senior Citizens (A.Y.2015-16) (A.Y.2014-15) . Today, we shall take an insight into the taxation structure for the women and should develop an idea about their taxation basis. In this article we will discuss about tax planning tips for resident women/female assessee/women income tax payers.

Basic Exemption for A.Y.2015-16 & A.Y. 2014-15 for Female Assessee

A resident women in India is currently enjoying an exemption upto Rs. 2,00,000. This exemption rate is applicable to only those women who are below the age of 60 years. For resident women who are above the age of 60 but below the age of 80 are known as senior citizens, they enjoy an exemption upto Rs. 2, 50, 000. Additionally, resident women who are above the age of 80 have also been brought under the purview of taxation and are known as very senior citizens. They enjoy an exemption upto Rs. 5, 00, 000.

Assessment Years
Age Below 60 Years
Age 60 to 80 Years
Age Above 80 Years
Exemption Limit (A.Y. 2014-15) 2,00,000 2,50,000 5,00,000
Exemption Limit (A.Y. 2015-16) 2,50,000 3,00,000 5,00,000

Apart from this basic exemption, the essence of tax panning is such that resident women can also save some additional amount by way of deductions which shall further reduce their tax liability. The whole structure can be broadly categorized into two distinct factors such as:

Deduction u/s 80 C

  • The section 80 C is a very powerful area of operation which provides people to save a handful amount of tax liability by way of investment. The schemes are distributed among various channels which includes investment in:
  • Public Provident Fund (PPF): Here people are free to invest according to their desire and can obtain a maximum deduction of Rs. 1,50,000 (A.Y.2015-16) and Rs. 1,00,000 (A.Y.2014-15) from this section.
  • National Savings Certificate (NSC): This is another option to ensure that funds are channelized into productive interest that provides high return along with being available for deduction.
  • A 5- year Fixed Deposit
  • Life Insurance Corporation policies (LIC)
  • Equity Linked Savings Scheme (ELSS)
  • Pension Plans
  • Employee’s Provident Fund (EPF), etc.

In this context, it should be noted that only a gross amount of  Rs. 1,50,000 (A.Y.2015-16) and Rs. 1,00,000 (A.Y.2014-15) would qualify as maximum deduction form this section as this is the overall permissible limit from this section as per taxation rules of the Indian economy.

Deduction u/s 80 D to U

These are the remaining sections which jointly provides various threshold limits for assesses to ensure that they can save some further amount from their tax liability. This includes investment in various forms of sources such as:

  • Health Insurance: Investment in health insurance plan is exempted upto Rs. 15, 000 under the section 80 D. The limit is raised upto Rs. 20, 000 for senior resident women.
  • Education loan: The benefit of repayment of education loans are available under the section 80 E where one can claim exemption for the expenditures made for repayment for education loans.
  • Donations to research and development programme along with donation to political parties are exempted under section 80 G which can range from 50% to 100% of the donations made.

iPhone 6 – Bigger than bigger

theinfosagar
-
0

Apple iPhone 6

iPhone 6 isn’t simply bigger — it’s better in every way. Larger, yet dramatically thinner. More powerful, but remarkably power efficient. With a smooth metal surface that seamlessly meets the new Retina HDdisplay. It’s one continuous form where hardware and software function in perfect unison, creating a new generation of iPhone that’s better by any measure.

Iphone 6

Design

Apple’s design overhaul is much-needed and as much as many could have hoped for – taking a number of cues from the iPad Air to bring a metallic, almost ceramic, shell that feels simply brilliant in the hand.

Iphone6-Design

Say what you like about Apple, it’s a brand that’s always put design at the forefront of its new handsets. Even the iPhone 5S, probably the most unimaginative of all of Cupertino’s handsets, had a strong build that screamed quality in the hand, giving the user the instant feeling of something worth spending a lot on.

The iPhone 6 pushes that idea to the next level, losing the sharp edges in favour of sleek and rounded sides that make the device much more pleasing in the palm. It just feels so thin, but doesn’t have the overly-lightweight feeling of the iPhone 5S.

Iphone 6

 There is a worry that this is a slippier handset than before thanks to the more rounded nature of the design, but then again with Apple (apparently) upgrading the glass in the screen to something that can withstand many, many more bumps and bruises before shattering, that might not be the horrid experience it might once have been.

The larger screen is certainly an improvement on the previous models – while I think 4.7-inches is going to be a tiny bit small for those that have lusted after their friends’ Galaxy S5 devices with the 5.2-inch screen, it’s still a very good size for one hand.

Apple iphone 6

 If it wasn’t, then why would Sony have launched the Xperia Z3 compact and Samsung the Galaxy Alpha, both within 0.1-inch of the iPhone 6’s screen size? The issue with the iPhone 5S, with the cramped screen making it almost impossible to peck out the letters on the keyboard, has now definitely been alleviated.

It’s not got a great resolution, at only 1334 x 750 it’s essentially 720p, but the new Retina HD screen looks brilliant. So much so that I thought I was picking up a dummy model to play with.

And if you’re so desperate for the larger resolution, there’s always the iPhone 6 Plus to be looking at, despite that being more of a phablet / Note 4 rival.

Iphone

 The upgraded resolution is a good jump for Apple, but not quite enough really for the spec fans. While I think the brand had it right a few years ago when it launched the Retina display, times have moved on.

Some people say that the Full HD / QHD displays on offer today from Sony, Samsung and LG are overkill, but there’s no way that you won’t see the difference in sharpness if you put the iPhone 5S and LG G3 next to one another.

However, it’s the same PPI as the iPhone 5S, so the iPhone 6 might not stand up to sharpness tests next to the best the Android world has to offer.

It must be tremendously frustrating to create a quality, well-selling app and then find the resolution you coded for is now old news. The good news is that while you’re spending hours making an iPhone 6 version, the phone can scale old apps to still work.

Iphone sideview

 It’s not going to be a perfect experience, but it’s another example of Apple’s decent ecosystem – if this was a handset running on the Android platform, a new resolution simply means the app won’t run full stop, so at least there’s some continuity here.

In terms of the performance advantage Apple has given itself, the new A8 processor certainly seems up to the task. While (as usual) we’ve not heard much in the way of specs for it, save to say it’s the same 64-bit architecture that Apple added into the mix last year.

As such, the same snappiness is there in terms of camera processing, general browsing and app use, but it will only be with some serious use that the power of the new A8 chip will show itself.

And while we’ve not been told the RAM inside the iPhone 6, there’s a feeling that Apple will have doubled it at least to 2GB in order to facilitate more powerful and impressive apps, as well as allowing the phone to function better under duress.

Apple Pay

One of the big changes here, along with the newly announced iPhone Plus, is the new Apple Pay system. It means the iPhone finally packs NFC technology inside, which means the tech is finally here to stay as all the top vendors are now using it by default.

There’s not a lot of surprise here, but the NFC element syncs with Passbook to allow you to pay simply with a tap of the phone. Apple Pay is essentially the same as most contactless methods of payment, and uses the current readers to let you pay with your phone (or even your Apple Watch).

I’ll be digging deeper into this very soon, but the initial look showed that Apple getting on board and making it simple for consumers could be the boost this area needed to let you scrap the wallet.

iOS 8

The new operating system that was debuted at WWDC earlier in the year has the expected poster boy in the iPhone 6 – while it’s not a massive overhaul of the platform, it brings with it some nifty tweaks.

For instance, the updated notifications center is imbued with better powers than before, allowing you to see more relevant information from a simple pull down from the top of the screen.

iOS8

 This action isn’t as easy as it once was, thanks to the larger screen, but that’s worth it for the greater real estate to play with.

The new OS brings with it other big upgrades, such as the ability to use other keyboards in the future – the thought of Swiftkey on an iPhone, and one without such cramped conditions for typing is an appealing one – which shows that Apple knows it needs to do something big to keep up with the smartphone competition amid eroding market share.

Camera

The camera on the iPhone 6 isn’t much of a change… from the outside. It’s still 8MP, and still doesn’t record in 4K.

But that would miss some of the big changes: the f/2.2 aperture, the new iSight camera with superfast autofocus thanks to ‘Focus Pixels’ and the same trick repeated with the video, for smooth shooting even if you’re moving around.

Iphone 6 Camera

 The iPhone 6 has digital image stabilisation, unlike its larger iPhone 6 Plus brother, which packs optical image stabilisation for a likely slightly crisper picture.

But the cool thing (if you like slo-mo video) is the phone can now shoot at 240fps, which is a fantastically sharp way of looking at what people are doing really, really slowly.

I’ll be digging into the camera more in a short while, so again: stay tuned.

Early verdict

The iPhone 6 is a really rather good handset indeed. While I can’t bring myself to say ‘it’s the best iPhone ever made’ again (it is, but I promised I wouldn’t write that again after saying the same thing for three reviews in a row), in the pantheon of Apple handsets the iPhone 6 will go down as a pivotal moment.

The new payment mechanisms, the increased screen and battery size and the overhauled design come from a phone that is finally following, at least partly, the path laid out by the competition rather than steadfastly refusing to acknowledge that consumers are looking for something else.

It will still command the same eye-watering price tag as before, but this time it certainly warrants it – if you’re after a new phone and are toying with leaving Apple’s ecosystem, don’t.

This is very likely the phone for you, offering all the simplicity and power of iOS combined with hardware that rivals some of the best the Android army has to offer.

Iphone6 iOS8

Technical Specification – iPhone 6

GENERAL 2G Network GSM 850 / 900 / 1800 / 1900 – all models
CDMA 800 / 1700 / 1900 / 2100
3G Network HSDPA 850 / 900 / 1700 / 1900 / 2100
CDMA2000 1xEV-DO
HSDPA 850 / 900 / 1900 / 2100
4G Network LTE- all models
SIM Nano-SIM
Announced 2014, September
Status Coming soon. Exp. release 2014, September
BODY Dimensions 137.5 x 67 x 7.1 mm (5.41 x 2.64 x 0.28 in)
Weight 113 g (3.99 oz)
– 500 dpi pixel density fingerprint sensor (Touch ID)
DISPLAY Type LED-backlit IPS LCD, capacitive touchscreen, 16M colors
Size 750 x 1334 pixels, 4.7 inches (~326 ppi pixel density)
Multi-touch Yes
Protection Shatter proof glass, oleophobic coating
SOUND Alert types Vibration, proprietary ringtones
Loudspeaker Yes
3.5mm jack Yes
MEMORY Card slot No
Internal 16/64/128 GB, 1 GB RAM
DATA GPRS Yes
EDGE Yes
Speed DC-HSDPA, 42 Mbps; HSDPA, 21 Mbps; HSUPA, 5.76 Mbps; LTE, Cat6, 300 Mbps DL; EV-DO Rev. A, up to 3.1 Mbps
WLAN Wi-Fi 802.11 a/b/g/n/ac, dual-band, Wi-Fi hotspot
Bluetooth v4.0, A2DP
NFC Yes
USB v2.0
CAMERA Primary 8 MP, 3264 x 2448 pixels, autofocus, dual-LED (dual tone) flash
Features 1.5µm pixel size, geo-tagging, touch focus, face and smile detection, image stabilization, panorama, HDR
Video 1080p@60fps, 720p@240fps
Secondary 2.1MP, 720p, burst
FEATURES OS iOS 8
Chipset Apple A8
CPU TBA
Sensors Accelerometer, gyro, proximity, compass, barometer
Messaging iMessage, SMS (threaded view), MMS, Email, Push Email
Browser HTML (Safari)
Radio No
GPS Yes, with A-GPS, GLONASS
Java No
Colors Space Gray, White/Silver, Gold
– Active noise cancellation with dedicated mic– AirDrop file sharing

– Siri natural language commands and dictation

– iCloud cloud service

– iCloud Keychain

– Twitter and Facebook integration

– TV-out

– Maps

– iBooks PDF reader

– Audio/video player/editor

– Organizer

– Document viewer/editor

– Photo viewer/editor

– Voice memo/dial/command

– Predictive text input
BATTERY Non-removable Li-Po 1810 mAh battery (6.91 Wh)
Stand-by 384 hours
Talk time Up to 14 hours

Interesting Facts About Google Adsense

theinfosagar
-
0

Stories are very important for all of us when we saw a very successful thing around us, by which we can earn money in a proper genius way. As we all read stories of that born of Google, Born of Facebook etc. and also born of Blogger, and the myths and some interesting facts are always available related with every thing like Google, Facebook etc. So, here are some interesting and untold facts about the Google’s Money Generator (Adsense Program: By which we can monetize OR we can earn money from internet)

Monetize$

Interesting, Untold Fact About Google Adsense

  • Google Adsense customer support doesn’t have a telephone number.
  • Google sells your advertising space for you.
  • Content-targeting technology means AdSense ads are relevant to your site’s traffic.
  • If you are not yet 18, you may have a parent or guardian submit an application using their name as the payee name.
  • If you see a Google image ad that you feel is inappropriate or misleading, please click the Feedback: Ads by Google link below the image ad.
  • AdSense publishers are permitted to click on link unit topics on their web pages, provided that they do not click on any Google ads on the resulting page.
  • Google doesn’t allow you to open Google ads in a new browser window.
  • Reports on impressions and clicks are usually updated every fifteen to thirty minutes
  • Grow your Traffic for more money: Improve your traffic first, most of the bloggers tries to improve their ad clicks by placing ads in different places and experimenting other things, instead of all these your first job is to bring traffic to your website.
  • AdSense Earning = Impression-count x Click-though-rate x Cost-per-click x smart-pricing-factor. Viewing your on website will not get you banned. Just make sure you don’t click on the ads.
  • First impressions count: make sure the ad unit with the highest CTR is the first ad unit in the HTML code of your page. Keep in mind that the first ad unit in the source code is not always the first ad unit that your users will see when the page finishes loading in their browser.”
  • However, repeatedly reload your page to jack up page impressions can get you banned. Click-through-rate (CTR) is ratio of clicks per impressions. It can range from 0.1% to 30%, but most commonly around 1% to 10%.
  • The eCPM column in your reports will display the effective CPM of your combined CPC and CPM activity.
  • CPM ads can be either text or image ads, and are always site-targeted. CPM text ads will expand to take up the entire ad unit.
  • If you got that another site is illegally copying the contents of your site, you may send a notice of alleged infringement by following the procedure at http://www.google.com/dmca.html. When you have sent the notice, please notify Google and they will take appropriate action.
  • If the AdSense code is placed on pages with content primarily in an unsupported language, Google may show public service ads or ads in another language.
  •  Putting ads on your site won’t hurt your traffic. There are 6 sorts of bloggers’ income: Google Adsense, Donations (e.g. PayPal), Text Link Ads (sold for a fixed amount per month), Chitika eMiniMalls ads (pay per click), affiliate programs like Amazon, Advertising sold to individual advertisers (three-month campaigns or longer)
  • Google sends the highest CPC Ad for the first zone of your site that loads first. That means if your 768 x 60 px ad size is the first ad which gets display first, then this will be the ad which will be having the maximum CPC compare to your other two ads on your page.
  • The AdSense crawler is different from the Google crawler.
  •   You can get genuine Google Adsense account approved with many 3rd party accounts like :Fixya
    Indyarocks
    Webanswers
    Docstoc
    HubpagesGoogle Adsense
  • If you are unable to save custom color palettes, make sure your browser is set to allow cookies and JavaScript is enabled. Clear your browser cache and delete all cookies before attempting to save your color palettes again.
  • AdSense for search top queries are the top 25 queries performed on your AdSense for search box within a given date range. Only queries that receive two or more hits will be displayed in the list of AdSense for search top queries. If your site has a low volume of traffic, you may not see any top queries listed because each query is unique.
  • You may notice that after you place the AdSense ad code on a web page, you do not receive the most relevant ads. The relevancy of Google ads on your pages will improve over time.

Google Adsense Earning

Generate Maximum Revenue via Ads Units

  • Ads placed near rich content and navigational aids usually do well because users are focused on those areas of a page. on pages where users are typically focused on reading an article, ads placed directly below the end of the editorial content tend to perform very well.
  • We have a feature in the AdSense account where you are able to multi-select different color palettes that blend with your site to add some variety and freshness to the ads. And that also will help decrease ad blindness.
  • Format is important for multiple ad units, display your ad units where repeat users will notice them, place a leaderboard immediately after the last post.
  • The middle, above the fold location performs the best. Best performing ad format is the large rectangle, 336×280. So the wider ad formats are doing better than the other ones and the reason is that they actually take up fewer lines. And so with every additional line, you have a chance of losing that interested user.
  • So the wider formats do best so specifically, the top three formats are the 336×280 that you see on the page; the 300×250 medium rectangle; and then the 160×600 wide skyscraper.
  • The second most active placement in terms of click-throughs tends to be the right-hand rail or margin. Skyscrapers and vertical banners do well when placed next to the content in the main body. Square and rectangle ads placed within the center column also do well, provided they are placed in context to the content. Ads placed below the fold tend to perform least well, although that isn’t a hard-and-fast rule.
  • You can put upto 3 AdSense units on a page. For short articles, CTR is best when ads are placed just above the content. For long articles, CTR improves if ads are placed somewhere in middle of the content. Go Wide– the large rectangle 336×280 is the best paying adsense format.

ENTRAL GOVERNMENT INTRODUCED ONLINE SERVICES

theinfosagar
-
0

ENTRAL GOVERNMENT INTRODUCED ONLINE SERVICES

Obtain:
1.  Birth Certificate
http://www.india.gov.in/howdo/howdoi.php?service=1

2.  Caste Certificate
http://www.india.gov.in/howdo/howdoi.php?service=4

3.  Tribe Certificate
http://www.india.gov.in/howdo/otherservice_details.php?service=8

4.  Domicile Certificate
http://www.india.gov.in/howdo/howdoi.php?service=5

5.  Driving Licence
http://www.india.gov.in/howdo/howdoi.php?service=6

6.  Marriage Certificate
http://www.india.gov.in/howdo/howdoi.php?service=3

7.  Death Certificate
http://www.india.gov.in/howdo/howdoi.php?service=2

Apply for:
1.    PAN Card
http://www.india.gov.in/howdo/otherservice_details.php?service=15

  1.     TAN Card
    http://www.india.gov.in/howdo/otherservice_details.php?service=3

  2.     Ration Card
    http://www.india.gov.in/howdo/howdoi.php?service=7

  3.     Passport
    http://www.india.gov.in/howdo/otherservice_details.php?service=2

  4.     Inclusion of name in the Electoral Rolls
    http://www.india.gov.in/howdo/howdoi.php?service=10

Register:
1.    Land/Property
http://www.india.gov.in/howdo/howdoi.php?service=9

  1.    Vehicle
    http://www.india.gov.in/howdo/howdoi.php?service=13

  2.    With State Employment Exchange
    http://www.india.gov.in/howdo/howdoi.php?service=12

  3.    As Employer
    http://www.india.gov.in/howdo/otherservice_details.php?service=17

  4.    Company
    http://www.india.gov.in/howdo/otherservice_details.php?service=19

  5.    .IN Domain
    http://www.india.gov.in/howdo/otherservice_details.php?service=18

  6.    GOV.IN Domain
    http://www.india.gov.in/howdo/otherservice_details.php?service=25

Check/Track:
1.    Waiting list status for Central Government Housing
http://www.india.gov.in/howdo/otherservice_details.php?service=9

  1.     Status of Stolen Vehicles
    http://www.india.gov.in/howdo/otherservice_details.php?service=1

  2.    Land Records
    http://www.india.gov.in/landrecords/index.php

  3.    Cause list of Indian Courts
    http://www.india.gov.in/howdo/otherservice_details.php?service=7

  4.    Court Judgments (JUDIS )
    http://www.india.gov.in/howdo/otherservice_details.php?service=24

  5.    Daily Court Orders/Case Status
    http://www.india.gov.in/howdo/otherservice_details.php?service=21

  6.    Acts of Indian Parliament
    http://www.india.gov.in/howdo/otherservice_details.php?service=13

  7.    Exam Results
    http://www.india.gov.in/howdo/otherservice_details.php?service=16

  8.    Speed Post Status
    http://www.india.gov.in/howdo/otherservice_details.php?service=10

  9. Agricultural Market Prices Online
    http://www.india.gov.in/howdo/otherservice_details.php?service=6

Book/File/Lodge:
1.     Train Tickets Online
http://www.india.gov.in/howdo/otherservice_details.php?service=5

  1.     Air Tickets Online
    http://www.india.gov.in/howdo/otherservice_details.php?service=4

  2.     Income Tax Returns
    http://www.india.gov.in/howdo/otherservice_details.php?service=12

  3.     Complaint with Central Vigilance Commission (CVC)
    http://www.india.gov.in/howdo/otherservice_details.php?service=14

Contribute to:
1.      Prime Minister’s Relief Fund
http://www.india.gov.in/howdo/otherservice_details.php?service=11

Others:
1.      Send Letters Electronically
http://www.india.gov.in/howdo/otherservice_details.php?service=20

Global Navigation
1.     Citizens
http://www.india.gov.in/citizen.php

  1.     Business (External website that opens in a new window)
    http://business.gov.in/

  2.     Overseas
    http://www.india.gov.in/overseas.php

  3.     Government
    http://www.india.gov.in/govtphp

  4.     Know India
    http://www.india.gov.in/knowindia.php

  5.     Sectors
    http://www.india.gov.in/sector.php

  6.     Directories
    http://www.india.gov.in/directories.php

  7.     Documents
    http://www.india.gov.in/documents.php

  8.     Forms
    http://www.india.gov.in/forms/forms.php

  9.    Acts
    http://www.india.gov.in/govt/acts.php

11.  Rules
http://www.india.gov.in/govt/rules.php

Professional Tax

theinfosagar
-
0

Professional Tax is a Tax which is levied by the State on the Income earned by way of profession, trade, calling or employment. This form of tax was first levied in India in the year 1949 and the power to levy Professional Tax has been given to the States by way of Clause (2) of Article 276 of the Constitution of India.

This Tax is levied based on slab rates depending on the Income of the Individual. This Tax is just like Income Tax except for the fact that Income Tax is collected by the Central Govt and Professional Tax is collected by the State Government. When this tax was first introduced in India, the maximum limit on the tax to be collected was Rs. 250. However, this limit was raised from Rs. 250 to Rs. 2500 in the year 1988.

For the past few years, State Governments have been requesting the Parliament to raise this ceiling from Rs. 2500 to Rs. 7500. However, their request has not been accepted and themaximum amount of Professional Tax that can be levied by any State is Rs. 2,500 only.

Any amount paid as Professional Tax to the State Govt. is allowed as a deduction under Section 16 of the Income Tax Act and Income Tax on the Balance Amount is levied as per the Income Tax Slab Rates in force.

In case of Salaried and Wage earners, the Professional Tax is liable to be deducted by the Employer from the Salary/Wages and the Employer is liable to deposit the same with the state government. In case of other class of Individuals, this tax is liable to be paid by the person himself.

 Professional Tax in India is collected by some state governments themselves while in several other states which have active Panchayats, the local bodies themselves levy and this tax. Every person liable to pay this Tax (either on his own behalf or on behalf of its employee) shall apply for Professional Tax Registration in the prescribed form with the prescribed authority.

As the states have been empowered to levy and collect this Tax, different states levy Professional Tax as per Different Slab Rates. The Professional Tax Slab Rates in some of the major states in India are given below:-

  • Maharashtra
  • New Delhi
  • Karnataka
  • West Bengal
  • Madhya Pradesh
  • Tamil Nadu
  • Andhra Pradesh
  • Gujarat

Professional Tax in Maharashtra

Professional Tax in Maharashtra is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1975 which came into effect from 1st April 1975. The Professional Tax Slab Rates on Salary and Wages in Maharashtra are as follows:-

Monthly Salary Amount payable in Maharashtra
Less than Rs. 5000 Nil
Rs. 5001 to Rs. 10000 Rs. 175 pm
Rs. 10001 & above Rs. 200 pm except for the month of Feb
Rs. 300 for the month of Feb

Different Slab Rates have been prescribed for different class of Individuals by the Maharashtra State Govt. and the above slab rates are only for Salaried Individuals and Wage Earners.

For all other class of Individuals, Maharashtra State Govt has prescribed different slab rates and the Individual is himself liable to pay this Tax. For a detailed list of Slab Rate in Maharashtra on different class of Individuals refer this list.

The Maharashtra State Govt has also announced a composition scheme under which any person liable to make payment to the Maharashtra State Govt @ Rs. 2500 p.a. can make a onetime lump-sum payment in advance of Rs. 10,000 and his liability for the next 5 years would be discharged.

The Interest levied for late payment of this Tax in Maharashtra is 1.25% per month and the Maharashtra State Authority may also impose penalty @ 10% of the Total Tax due. Forms forRegistration and Payment of Professional Tax can be downloaded from here.

PROFESSIONAL TAX IN NEW DELHI

In December 2004, the Municipal Corporation of Delhi (MCD) tried to enforce professional tax on those residing and working in New Delhi. However, this proposal was rejected by the Standing Committee of the MCD. And therefore, this Tax is not levied in New Delhi.

Professional Tax in Karnataka

Professional Tax in Karnataka is levied under the Karnataka Tax on Professions, Trade, Callings and Employment Act, 1976. Professional Tax Slab Rates in Karnataka on Salary and Wage earners are as follows:-

Monthly Salary Amount payable in Karnataka
Less than Rs. 10,000 Nil
Rs. 10,000 to Rs. 14,999 Rs. 150 per month
Rs. 15,000 & above Rs. 200 per month

Different Slab Rates in Karnataka have been prescribed for different class of Individuals and the above slab rates are only for Salary/ Wage earners. For detailed list on the slab rates of different class of Individuals in Karnataka refer this list.

For late payment of Professional Tax in Karnataka, Interest @ 1.25% per month would be levied and a maximum penalty of 50% of the Total Amount due may also be levied by the Karnataka authority. The Forms for Registration and for payment of this tax can be downloaded from here.

Professional Tax in West Bengal

Professional Tax in West Bengal is governed by the West Bengal State Tax on Professions, Trades, Callings and Employment Act, 1979. The Professional Tax Slab Rates in West Bengal with effect from 01/04/2013 on Salary & Wage earners are as follows:-

Monthly Salary Amount payable in West Bengal
Less than Rs. 8500 NIL
Rs. 8501 to Rs. 10000 Rs. 90 pm
Rs. 10001 to Rs. 15000 Rs. 110 pm
Rs. 15001 to Rs. 25000 Rs. 130 pm
Rs. 25001 to Rs. 40000 Rs. 150 pm
Rs. 40001 & above Rs. 200 pm

The above slab rates in West Bengal are only applicable to Salaried and Wage earners. For slab rates in West Bengal on other class of Individuals, refer this list.

The Forms for Registration and Payment of this tax in West Bengal can be downloaded from here. In case of any delay in depositing this Tax with the West Bengal Govt, Interest @ 1% pm would be levied. The West Bengal govt may also levy penalty @50% of the Total Amount Due.

PROFESSIONAL TAX IN MADHYA PRADESH

Professional Tax in Madhya Pradesh (MP) is levied by the Madhya Pradesh Vritti Kar Adhiniyam, 1995. As per Notification No. 174 dated 31/03/2012 published in the MP Gazette, the following Slab Rates would be applicable in Madhya Pradesh on salaried income wef 1st April 2012 onwards

Monthly Salary Amount payable in Madhya Pradesh
Less than Rs. 12500 Nil
Rs. 12500 to Rs. 14999 Rs. 125 pm
Rs. 15000 & above Rs. 208 from April to Feb & Rs. 212 in March

 For slab rates on other class of individuals, refer this list.

PROFESSIONAL TAX IN TAMIL NADU

Professional Tax in Tamil Nadu is levied under the Town Panchayats, Municipalities & Municipal Corporations Rules 1988. The Slab Rates in Tamil Nadu on salaried income are as follows:-

Monthly Salary Amount payable in Tamil Nadu
Less than Rs. 3500 Rs. 16.50 pm
Rs. 5000 to Rs. 7500 Rs. 39 pm
Rs. 7500 to Rs. 10000 Rs. 85 pm
Rs. 10000 to Rs. 12500 Rs. 126.50 pm
Rs. 12000 & above Rs. 182.50 pm

PROFESSIONAL TAX IN ANDHRA PRADESH

Professional Tax in Andhra Pradesh is levied under the Andhra Pradesh Tax on Professions, Trades, Callings and Employment Act 1987. The Slab Rates in Andhra Pradesh on Salary/ Wage earners are as follows:-

Monthly Salary Amount payable in Andhra Pradesh
Up to Rs. 15000 Nil
Rs. 15001 to Rs. 20000 Rs. 150 pm
Rs. 20,000 & above Rs. 200 pm

For Slab Rates on other class of individuals refer this list.

Professional Tax in Gujarat

Professional Tax in Gujarat is governed by the Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Traders, Callings and Employment Act 1976. The Slab Rates in Gujarat are as follows:-

Monthly Salary Amount payable in Gujarat
Less than Rs. 5999 Nil
Rs. 6000 to Rs. 8999 Rs. 80 per month
Rs. 9000 to Rs. 11999 Rs. 150 per month
Rs. 12000 & above Rs. 200 per month

The above professional tax slab rates are salary/ wage earners. For other class of Individuals refer this list. The Forms for Professional Tax Registration and Payment of this Tax in Gujarat can bedownloaded from here.

Tax planning

theinfosagar
-
0

Tax planning in a lawful manner.

Here are some of the tips that can help you to plan your taxes for the A.Y. 2015-16 & A.Y. 2014-15.

1) Invest in policies : Policies are a prominent way to save a handful amount of tax. Up to Rs. 1, 50, 000 (A.Y.2015-16) can be saved by way of investing PPF, EPF, Fixed Deposit for 5 years, Pension Plans, etc. as specified u/s 80C, 80CCC and 80CCD.

2) Contribute to NPS : NPS stands for New Pension Scheme was has recently been initiated by the Government under which investors can claim a deduction as a have a Tax free NPS return, however, withdrawal under such system is till taxable.

3) The aid of Medical Insurance : A deduction of Rs. 15, 000 is available for people who wish to invest in medical insurance for self. This deduction increases to Rs. 20, 000 when it is done by senior citizens.

4) Expenditure towards disabled dependent : When certain amount is spent in form medical insurance for a disabled dependent, deduction up to Rs. 50, 000 is available where the disablement is normal in nature. The same can be extended upto 1 lakh is the disablement is of severe type.

5) Expenditure for severe diseases : Expenses made for severe diseases such cancer and aids can also provide a deduction of Rs. 40, 000.

6) Repayment of Higher Education Loan:  When repayment is carried out for higher education loan, the same is also allowed as a deduction and hence can reduce ample amount of tax liability.
7) Donate : Donation to charitable trusts and organizations have always been regarded as an auspicious event, therefore, 100% deduction is available in such context. The same rate is also applicable in situation where contribution is made to a political party.

8) House loan interest : People who are liable to pay house loan interest can also claim deduction upto Rs. 1, 50, 000 (the figure represents the maximum investment limit)

9) Contribute to superannuation fund : Contributing to superannuation fund of can save you upto Rs. 1, 00, 000 as the same is tax free in the hands of the employee.

10) Transportation allowance : A sum of Rs. 9, 600 can be claimed as a deduction for transportation and conveyance, additionally, no bill supporting such an event is required to be presented.

11) Using medical allowance : A person has the liberty of claiming Rs. 15, 000 by way of medical allowance , however, for such, a valid bill is required to be presented as a support.

12) Use House Rent Allowance : Using house rent allowances allow people to adjust a sum from their total tax liability.

13) Investment in Direct Equity Investment is also very helpful in tax planning as it determines a 50% deduction in the amount of investment

Think how social media can stop terror: PM Modi tells Zuckerberg

theinfosagar
-
0

Prime Minister Narendra Modi on Friday discussed the use of social media in checking terror activities and a host of other issues with social networking giant Facebook’s CEO Mark Zuckerberg.

The issues discussed included ‘Swachh Bharat’ Mission with the Facebook co-founder.

Zuckerberg, who called on the Prime Minister, expressed his interest in working with the government in the areas of healthcare and education.

The Prime Minister pointed out that lots of terrorist elements are using social media platforms to recruit members, according to an official statement.

“This is unfortunate and we need to think of the role the social media can play to stop terror,” Modi said.

Facebook will extend help in developing the Clean India Mobile App that would be launched soon.

“This would give a strong impetus to the Swachh Bharat Mission,” the statement said.

They discussed a wide range of issues revolving around the innovative use of Facebook as a platform to engage with a large audience in the service of humanity, the statement said.

They also talked about the Digital India initiative and the Prime Minister asked Zuckerberg to identify some domains of Digital India where Facebook can get involved and help.

Facebook chief said that he is extremely excited about the Digital India initiative of the Government of India.

Modi recalled how he used social media during campaigns such as tracking the missing children, during his tenure as Chief Minister of Gujarat and how it gave wonderful results.

The Prime Minister appealed to Zuckerberg to promote India’s rich tourism potential through Facebook.

He asked Facebook to look at how to enhance Internet literacy along with Internet connectivity.

Earlier in the day, the Facebook CEO met Telecom and IT Minister Ravi Shankar Prasad.

Zuckerberg is the third high profile CEO of a US-based firm, after Amazon’s Jeff Bezos and Microsoft’s Satya Nadella, to visit India in last few days

1...8910...15Page 9 of 15

TheInfoSagar - Discussing the changing rules and trends in the world of Finance and Business.

Company

Trending

Categories

© 2024-25, theinfosagar.com